3 of estion Todays Corporation has three service departments (S1, S2, and 53) and two production departments (M1 and M23. The usage data for each of the service departments for the previous period follow $1 $2 $3 M1 M2 51- $210% 0% 0% 40% 60% 20% 35% 35% 530% 10%- 20% 70% The direct costs of the service departments in the previous period were $84,000 for Repairs, $103,600 for HR, and $189,000 for IT The company uses the step down method to allocate the service department costs to the production departments. Which department must be allocated first, second, and third? O a. 52, 51, 53 Ob. 51, 52, 53 O c. 52, 53, 51 O d. 53, 52, 51 F Th